Will the surplus be after the liquidator's expenses (net of VAT) and the payment of the outstanding VAT bill?
If so, then I would have thought the liquidator will be paid his full bill including VAT and a final VAT return will be submitted to Revenue, where the 14k will be offset against the 10k owed, giving rise to a 4k refund.
It is possible that a separate return will have to be made under "XYZ Co. Limited (In Liquidation)" to claim the refund, but the net outcome would be the same.
Effectively the 14k VAT on the liquidator's bill will not affect your final situation, as it will be paid over to the liquidator and reclaimed from Revenue.
Please bear in mind that I am not an expert in liquidations.